CUMBERNAULD CONGREGATION OF JEHOVAH'S WITNESSES Trustees, Annual Report ANNUAL REPORT FOR YEAR ENDING= 3151 MARCH, 2025. Trustees. Annual Report 1. CHARITY: CUMBERNAULD CONGREGATION OF JEHOVAH'S WITNESSES 2. ANNUAL REPORT FOR YEAR ENDING: 3151 MARCH. 2025. Legal and Administrative Infomiation 3. The Cumbernauld Congregation of Jehovah's Vvitnesses (°the Congregation") is an unincorporated association in ScotlaThJ and it operates on the basis of a Constitution th adopted on 14 July. 2022. 4. Registered Charity No. SC018372 S. The Congregation has during the year been administered by the following Trustees. being elders of the Congregation duly 8ppointed and still seNing at the dale of this report. New Trustees are selected by the existing Trustees, from the Congregation membership. following prayerful consideration of their spiritual qualific8tions in the light of the Bible 7. Tho Longregation 8anK E Lloyds TSB SGolland. 1 Spey WalK. lown Centre North. Cumbemauld, G67 1 DJ. 8. At the end of the year there were 125 members. Objects and Activities 9. The Constitution restricts operation of the Congregation to religious purposes and limits the use of its assets to further its purposes, these being the pr2clice and advancement of Christianty founded on the Holy Bible. During the year, the Congregation has achieved its objects and continued to pursue its purposes by holding regular tWI￿-weekIY meetings for the public worship of God and Bible study. Further, most CorKJregation members have assisted by sharing regularly in preaching the good news of God's Kingdom and teaching principle5 of Christian living including respect for secular authority, persons and property, the maintenanGe of personal morality and family values and olher facets of practical Christianity. Govemance qo. The affairs of the congregation are managed by the trustees who, as members of the charity, work closely together. Meetings to discuss financial rnatters are arranged whenever required. being included in the regular religious meelings of the Congregation. All major decisions are made by formal resolutions at meetings of congregation members. The Elders of the congregation are its Trustees, and they are responsible to administer the congregation ensuring it has financial autonomy. Responsibilities include maintaining accounts records, and having these reviewed by an individual meeting the legal criteria of an independent examiner. Expenditure, other than ordinary running costs, must be recommended by a quorum of the elder5 and approved by congregation resolution passed by a simple majority of a quorum of the congregation. The expense must be solely to advance the Objects of the congregation. The Trustees and all other persons engaged in the activities of the Congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerats'ons were paid to Trustees, nor were there any financial transactions between the charity and Trustees. or any persoris connected to a Trustee. Review of Year and Financial Developments 11. The Congregation is funded by voluntary donations made by Congregation members and others, supplemented by income from bank interest. Further, it is confirmed that the Congregation's accounts comply with the relevant statutory requirements. There are no Notes to the accounts, all relevant information having been included in this rep()rt. Throughout the year such funds have been used to provide facilities for the holding of regular weekly meetings for worship and Bible study. Donations have been made toward the cost of circuit assemblies and other conventions held during the year. Funds have also been donated to assist other entities that support the activities of Jehovah's Witnesses. Assets and Liabilities st 12. At 31 March, 2025, the total cash assets of the Congregation were as follows: Cash in Current Account". £39,761.20 13. These funds are held for the purposes of financing the future activities of the Congregation, including the acquisitionlimprovement of accommodation for the holding of meetings for worship and Bible study. 14. Property- Kingdom Hall, 63 Liddel Road, Cumbernauld, G67 1JB, is held in the name of the three designated Trustees. In the Constitution they are defined as the Property Trustees. Contents Value: £15,000. st At 31 March, 2025. the Congregation had no liabilities other than the running costs of the Kingdom Hall. Notable Recelpts and Expenses: 16. Of particular Significan￿ in the financial affairs of the Congregation during the year was the grants of £12.575 approved by Congregation resolutions for the charitable work of associated Charities. In addition. during the year, the sum of £1,299 for the International Bible Students Association (registered in Scotland Charity Reg. No. SC046866) was collected and sent on to that charty. In all respects the Congregation conts'nues to Co-operate closely with the other duly constrtuted congregations and with other chari*'es for the common purpose of advancing Christianity by preaGhing the good news of God's Kingdom by Jesus Christ. Intsrnal Corrtrols 16. Proper controls and procedures are adhered to, so that the rnonthly financial reports made to the Trustees arKI the congregations accurately represent all transaciions. are In balance and provide reasonable assuran￿ that fInan￿S are being used for their intended purpose. A competent person checks the accounts on a quarterly basis. The result is announced to the congregations. Investment Pollcy 17. The TrUSt￿S have the power to invest in any way they see frt but having regard to the soundness of the financial Institution. and our Chfistian principles. Any funds that may be needed in the short tem will be invested on that basis. Rosorves Policy 18. The charity has a consistent income base, through donations from Congregation mernbers, some of which is by tax-effeciive means. Based on this income, we can plan confidently with relatively sm811 reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. At the year-end, the free reserves were roughly equal to 12 months working expefjditure. 19. Approved by the Trust*s of the Charity on 30" June: 2025. and signed on iheir behalf by the Secretary. Signed Secretary and Trustee, on behalf of the Trustees Cumbernaula Co alion of Jenovah's Wrtnesses Annual InGome and YearE March 2925 Con ation Summa of Incomo and Ex enditum 2024r2025 Balanc& at Be innin of Year 9 083.47 Income Con Gift Aid Gift ￿"d Re GASDS Con Olher 2 4LKI.00 608.22 ment ation Contrtbut￿nS 49 388.￿} rotsl InGome 52 396. T2 Maintenance Circurt oversee￿ Visit Wortdwide Work Res Global Ass A Res Kin dorn Hall ConstNcfyon Convention Travel Olliei Funds Utili 4 475.41 244.42 12 OCtI. ci) 575.th9 Res 1080.00 3.344. 16 Total Ex nditurg 21718.99 lus/Defioi Balance on hand at End of Year £39 761. 20 Worldwide Work £12 OQKI.00 osc. Cumbernauld Congregation of Jehovahs Witnesses Receipts and payments accounts SCOI 8372 For the period from oi 2024 03 202$ Section A Statement of receipts and payments Unrestrictsd funds Restricted funds Expendable endowment funds Permanent endowment funds Totsl ftEnd5 current perio Totsl funds last period to n¢ar•$t£ to nearest£ to neaT¢St £ to nqarost£ to nearest£ to ne&rest£ A1 ReceF Donations 52,397 21,502 19,838 Legacies GTrnts Re￿iptS from fundraising 8Ctivities Gross trading weipts Incorne from inveslrnenis other than land and buildings Rents from land & buil¢Jing$ Gross feceipts from other charitable activities Al Sub total 52,397 52.397 19,838 A2 Re¢eipts from asset & investment sales Proceeds from sale ol fixed assets PrO￿ed$ from sale of Investments A2 Sub total Total recwpts 52.397 $2.397 19,838 A3 Payments Expenses for fundraising activities Gro88 trading payments Investment managernent costs Payments ￿lating directly to charitable activities Grants and doFTralions 21.719 21,719 18,369 Govern8nce costs.. Audit l independent examination p￿para￿On of annual accoullts Legal cost5 Other A3 Sub total 21.719 21.719 18,369 A4 Payments relatiny to asset and investment movernents Purchases offixed assets Purchas8 of investments A4 Sub totsl Total payments 21,719 21.719 18,369 52,397 52,397 19,838 AS Transfors to l {from) funds Surplus/(deficit) foryear 30.678 30,678 1,469 APPENDIX2 Cumbemauld Con Section B Statement of balances re ation of Jehovahs Wltn8sses SC018372 nrwtrtrt•d d¥ Exwnd4ble Pfrrnibn•rt Toi*l curr•rt Totalla•t fvrK to t4 n**rt*tÉ io n•mtÉ to n•iM*É to B1 fund• Gw •no baLqrKts th st8n Ot ye Swplu$ Ildefititl sh(yAfft crt le￿[pts 78 30ffi78 Cash *nd balaTrce8 at ond of yoar 39.761 39,761 ac(wN(sl Ttl*l urnmv4lu• ¢ kibhl t• n¢grwt£ tOfrt4M¢£ Tol•l F￿￿t0￿￿￿h AkbMltyrn*• AmtyJntOJ• stwr B4 Li•lxliti 74141 Dgtwls F¥nd t•*l*h*bi#tyrel*S les*nM*i TO ￿￿*1£ BS Contlng#nt 39,761 b•Mmol￿1 th•inJ•i• t)•ts of appmyai Z) APPENDIX 2 Cumbernauld Congregation of Jehovahs Witnesses SC018372 Section C Notes to the Accounts C1 Nature and purpose of funds (npay be slated on analysis of funds wothsheets) Operation of Congregation for Religious Purposes Type of activty or project supported Individual I nstitsilion Numborofgrants made C2 Grants Totsl C3a Trustee remuneration If no remijnefalion was paid during the period to any Charity trustee or person connected to a Iruslee Cross this box lolherwse complete section 3bl Authority Linder which paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charty tnjstee during the period then cross this box lolherwise complete section 4b) Numbtrr of trustees C4b Trustee expenses - details Transactoon aEnOUnt 1£) Balance outstanding at rfod end NatLifL' ol rplatiollgittip C5 Transactions with trustees and connected persons C6 Other infonnation Trustees ARAp2 2024-25 1 Notes December 2007 APPENfxx2 Cumbernauld Congregation of Jehovahs Witnesses SC018372 Additional analysis (1 } Analysis of recelpts and paymerts l Donatlons Expotydab P¢rmAnenl T+*al Current perlod Toial Wpfyylod lund5 tv nurwe to nur•sl£ to rwre*£ GASDS Congregation Grft Gift aKJ Rtrpaym* 49.389 17.200 2.140 498 19,B38 608 52.397 Ttstsi 52,397 reference reference 2 Grants lJnre9kn1¢i*d R¢8trt¢tedfunds to hearptst£ Tol•l¢urnnt rotal lastpertod to n•3r•#t Tolal 3 Gross recelpts from othèr Charitab￿ activit*5 Expp#d*bl¢ P•rm•n&rt Total ¢UFrEnt peklod Total lutpert funds tyMare6tt to n•orw£ ¢(*near•8t¢ to re*£ Totsl 4 Payments r8latlng direcuyto elmrftsble activities Expendable Restri¢tedfvtMts endowment funds Jnd8 Total¢wrent pedod t￿11 lastperfod tone4restt to to r￿￿¢£ to nwrBst£ PropW Ma¥itsn*Ke 4476 4A76 4,B9S 1399 Circurt Overseers Visit Worfdwée Workl8y Cong Resl Global AssiStan￿ArrangeMent (By Cong Resl Other Funds Convention Travel 244 12.000 5?5 8,310 6.110 575 1.080 Tolal 21,719 21.719 21.903 TfW4teesAR Ap2 2Wd445Athllhxalnobs111 o￿ts￿r2007 APPENDIX 2 SC018372 Additional analysis121 S Breakd¢￿n of unrestrjcted JV TOLII uRr4strStted fund5 rotsi nrestrs¢t¢d nd$ last pBriod tlonalions Leg3cies Gr¥)ts R¢tsiptsffom fundraisin Gross Iradi receipts buildings Rants from & buildirvJ5 Sross receipts frotn activ￿e5 Sub toial act5vibes <*oS$ fÈf*trDr Receiptstrom as5¢¢ & invÉSb)kn)t8&I•A Proteeds from Sa￿ of fixed assets Proceeds froN sa18 of invesbments Totsi r8C8Ipts Pa nts Ewse$ forfundr8iSINJ $CtiVIt￿S Gross trading payma)t$ Inv8slmBnt m*g•i ¢osis PaympDts relaliw dirertlyto ¢h£riiablè athviliÈS Grants and dor￿1￿$ Goveman￿ wst Audit l indèwndentgxaminalion Pryration of£rwal accounts Legal costs Sub totsl s ￿f etr4r PaymBnts TelatinBtoa56Pt and investmBnt movements Purchases of fixed a$5trts Pur¢ha$¢of invesbYWM$ Sub total referror Tiansfern toi lfroml fvnds Surplus/(doficit) fory¢ar Cm$5 ref and ur 88 ol funds Tru$￿e$ARAp2 2O242Mddrf￿n*l Mtes <21 December 2W7 APPENDIX2 Cumbernauld Congregation of Jehovahs Wilnesses SC018372 Additional analysis {31 6 Breakdown of restrlctsd fund$ Totsi Total resfricted funds lunds last period eipt¥ Donations Legacies Grants Re￿IP1StroM AJndrai$ing ￿tIV￿leS Gros5 trading r8ceipIS Incomefrom InveStmen15 Othgrlhan and bLJildin95 Rentsfrom land & t￿11￿1￿9$ Gross receipts from oth¢r ¢h¥ritabl¢ achvilies Stsb tol*l Receiptsfrom a8¥d & inY•gbMntsaloS Procogds from sak of fixed sssets Pr￿￿￿5 frotn salg of inYpsiment$ Sub totsi Tot￿ rncwpts Payments Expense5 forfundraisin9 aGtivili•s Gross trading payTnen15 Invesbment rnanagefflenl c05t5 Payments relaiing directlytochantablè activilKgs Gfants and dor￿lonS Govemsnts costs". Audit I Independent exafflination Prep4rai￿Tr of ¥rnual aceouftts Leg81 Costs Sub iolèl Payments rowlng to asset and Investrnent movemtrnts Purchases of frxed assets Purchase of Inve￿entS Tofalp•ymonts Nei rnceiptsl(paymetrJts) Tr¥nsf•rstol Ifroml funds Surplus/{deficttJ foryear Natyfy an 0$8 t>lfitnds T￿￿$￿￿ARAp2202￿2$AothtiOti￿l rtotesPI De￿Mber2￿7 lll(lei)L'ndint F.iJ ni in&'r'+¥ Kei)i)rt To TIIL. -1 rw*•lL4L4 ( )I' The C iimberiiauld CoiigriKiai lj¢)n C)I-.IL'hui'éili'4 11 itliV%i4e* I, iir -I'hc, I'lwi r Eiidid J l Nlarnh ?112.5 I rLW)rt lin 11iL accouiils ol. 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